1 10 7 https://repository.horizon.ac.id/files/original/8362b638c171d0d22233684c470f8a6b.pdf 05d81e1de37c0da530150c8e97205e43 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource JAM Vol 35 No 1 April 2024 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource FAKTOR – FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK Subject The topic of the resource tax avoidance, corporate governance, profitability, capital intensity Description An account of the resource Taxes are state income whose value is very large to be used for the interests of the government and the welfare of society. Tax evasion is a legal act within the scope of taxation by exploiting regulatory loopholes and not violating tax provisions. A common phenomenon is reducing the tax burden that must be paid through various legitimate tax avoidance strategies. Researchers aim to determine the influence of corporate governance, profitability, and capital intensity on tax avoidance in manufacturing companies listed on the IDX in the 2019-2022 time. This research is quantitative. This research uses four independent variables, namely Corporate Governance, including Institutional Ownership, Audit Committee, Profitability, and Capital Intensity. The dependent variable is Tax Avoidance. Secondary data consists of figures taken from the financial reports of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (BEI). The results of this research do not affect tax avoidance. The audit committee does not affect tax avoidance. Profitability hurts tax avoidance. Capital intensity hurts tax avoidance. Institutional ownership, audit committee, ROA, and Capital Intensity partly hurt Tax Avoidance. Creator An entity primarily responsible for making the resource Andri Waskita Aji, Dena Kartikaningrum Source A related resource from which the described resource is derived http://jam.stieykpn.ac.id/index.php/jam/issue/view/148 Publisher An entity responsible for making the resource available STIE YKPN Yogyakarta Date A point or period of time associated with an event in the lifecycle of the resource April 2024 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN 2621-7880 (Online) /1978-3116 (Cetak) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource Indonesian Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2024 capital intensity Corporate governance Profitability Tax Avoidance https://repository.horizon.ac.id/files/original/f1e71d37e84f8a5b980c86a8012f8c4f.pdf 1f1b53997de570fc1474da6f61f2497e Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource JAM Vol 35 No 1 April 2024 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource THE INFLUENCE OF SELF-BRAND CONNECTION ON LOYALTY: BRAND EXPERIENCE AS A MEDIATOR Subject The topic of the resource self-brand connection, brand experience, loyalty Description An account of the resource This study involved 145 respondents from the second-wave pioneer coffee product, with an interest in seeking answers: does the second-wave coffee product still have loyalists, even though it has been overshadowed by the massive and widespread third and fourth-wave coffees in every area? The study employed two independent variables, namely Self Brand Connection (SC) and the mediating variable Brand Experience (BE). The researchers were interested in analyzing the direct and indirect effects of the independent variables on consumer loyalty through a case study on the second-wave coffee pioneer company. In this study, the indirect effects were mediated by BE. Primary data were obtained by distributing questionnaires using the Likert scale. The research data were processed using SPSS22 to present descriptive statistical results, validity and reliability tests, classical assumption tests, regression tests, and Sobel tests to test mediation. The results showed that SC has a positive direct and indirect effect on loyalty. In this study, the indirect effect is categorized as partial mediation. Creator An entity primarily responsible for making the resource Conny Tjandra Rahardja, Karmilawati Source A related resource from which the described resource is derived http://jam.stieykpn.ac.id/index.php/jam/issue/view/148 Publisher An entity responsible for making the resource available STIE YKPN Yogyakarta Date A point or period of time associated with an event in the lifecycle of the resource April 2024 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN 2621-7880 (Online) /1978-3116 (Cetak) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2024 brand experience loyalty self-brand connection https://repository.horizon.ac.id/files/original/025cf94e8cb7311ca0e68d7c21aa1932.pdf ccea314bc5958bf9169cac96b70a78ae Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource JAM Vol 35 No 1 April 2024 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource MOTIVASI KERJA, LINGKUNGAN KERJA, DAN KINERJA KARYAWAN PERUSAHAAN ASURANSI X Subject The topic of the resource work motivation, work environment, employee performance. Description An account of the resource Employee management is an important aspect that needs to be considered by the company. In the field of Human Resource Management, employees are considered an asset that needs to be managed by the company. The importance of employee management is related to the strategic goals that the company has planned and will achieve within a predetermined period. Companies that pay attention to employees well can have a positive impact on the ability to acquire and retain customers, especially in the service sector. Companies that offer insurance services certainly compete to offer a variety of services to potential customers. This study examines one of the insurance company branch offices in Semarang with a total number of employees as a population as well as a saturated sample of 34 people. Motivation and the work environment were investigated for their influence on employee performance. In this study, questionnaires were distributed online to collect data from respondents. The data collected was processed using the multiple linear analysis method, which was carried out using the help of the SPSS version 29 program. The results of this study indicate that work environment and work motivation affect employee performance positively. Creator An entity primarily responsible for making the resource Daniel Edi Gia Saragih, Dismas Persada Dewangga Pramudita Source A related resource from which the described resource is derived http://jam.stieykpn.ac.id/index.php/jam/issue/view/148 Publisher An entity responsible for making the resource available STIE YKPN Yogyakarta Date A point or period of time associated with an event in the lifecycle of the resource April 2024 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN 2621-7880 (Online) /1978-3116 (Cetak) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource Indonesian Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2024 employee performance Work environment Work Motivation https://repository.horizon.ac.id/files/original/677e513bd8c379349fb5e639024b564a.pdf 49575a216dd31a59a1bea1fe2a9afca1 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource JAM Vol 35 No 1 April 2024 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource ANALYSIS OF QUALITY CONTROL ON CYLINDER HEAD COVER PRODUCTS AT PT DEF USING THE FMEA METHOD Subject The topic of the resource quality control, defect product, cover cylinder head Description An account of the resource PT DEF is a company engaged in steel fabrication; plastics, pressing and casting (PPC); and heavy equipment for construction purposes. This research focuses on the Cover Cylinder Head product because this product is produced continuously for one year and has an unstable level of product defects in the 2022 production period. With the occurrence of defective products, the production costs for each product will increase. This is an obstacle that must be overcome so that the level of disability can be controlled. This research uses the FMEA method to control defect levels by finding the root causes that give rise to problems with defective products, identifying potential defects, and providing suggestions to companies to overcome and control defect levels. The factor that most influence the occurrence of defective products is caused by machine factors because the production process already uses automatic machines. The solution provided is in the form of replacing the plunger and sleeve components on the machine with better quality because the old material wears out easily and adding production support components such as installing a mole thermometer. Creator An entity primarily responsible for making the resource Nurhadistya Alyfakhry, Astrid Wahyu Source A related resource from which the described resource is derived http://jam.stieykpn.ac.id/index.php/jam/issue/view/148 Publisher An entity responsible for making the resource available STIE YKPN Yogyakarta Date A point or period of time associated with an event in the lifecycle of the resource April 2024 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN 2621-7880 (Online) /1978-3116 (Cetak) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource Indonesian Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2024 cover cylinder head defect product quality control https://repository.horizon.ac.id/files/original/fae38853f3cba66414f1e79aa6ceb537.pdf 86090c4732834f782822b3cedc76d840 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource JAM Vol 35 No 1 April 2024 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource ANALISIS KUALITAS PELAYANAN, KEMUDAHAN PENGGUNAAN APLIKASI M-BCA TERHADAP KEPUASAN NASABAH PEMBUKAAN REKENING ONLINE Subject The topic of the resource service quality, customer satisfaction, online account opening Description An account of the resource In the current era of digitalization, business competition is increasing, making service entrepreneurs switch to running their business using digitalization to improve service quality and ease of use. This research aims to determine the effect of service quality and ease of use of the M-BCA application on customer satisfaction when opening an online account. This research uses a quantitative research design. The population in this study was 20.8 million customers (respondents), while the sample size was 100 respondents. The sampling technique used is purposive sampling. The primary data used in this research is a questionnaire survey distributed using Google Forms to 100 people who have opened an online account on the M-BCA application. Hypothesis testing uses multiple linear regression analysis, and the research results show that service quality and ease of use have a partial or simultaneous positive influence on customer satisfaction. Creator An entity primarily responsible for making the resource Yola Putri Rahayu, Euis Widiati Source A related resource from which the described resource is derived http://jam.stieykpn.ac.id/index.php/jam/issue/view/148 Publisher An entity responsible for making the resource available STIE YKPN Yogyakarta Date A point or period of time associated with an event in the lifecycle of the resource April 2024 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN 2621-7880 (Online) /1978-3116 (Cetak) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource Indonesian Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2024 Customer Satisfaction online account opening service quality https://repository.horizon.ac.id/files/original/0c06c6e961b8ced2774d6f02a4e14a8a.pdf c5984967f8a4f1e093142bec79a8bc2e Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource JAM Vol 35 No 1 April 2024 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource ANALISIS BEDA ROA, ROE, DAN BOPO BANK SWASTA DAN BANK PEMERINTAH SEBELUM DAN MASA PANDEMI COVID-19 DI INDONESIA Subject The topic of the resource return on asset, return on equity, operating costs operating income Description An account of the resource The study aims to examine the difference in profitability between government banks and private banks before and during the Covid-19 pandemic. Government banks used Bank BNI and private banks used Bank Mega as a sample. Bank profitability is measured by ROA, ROE, and BOPO. The data used in this study are ROA, ROE, and BOPO of Bank BNI and Bank Mega quarterly data from quarter 1 of 2017 to quarter 4 of 2021. The hypothesis of this study was tested using a two-way multivariate analysis of variance (MANOVA). The results of this study conclude that there are differences in ROA, ROE, and BOPO between government banks and private banks before and during the COVID-19 pandemic. The ROA of government banks is higher than the ROA of private banks before the Covid-19 pandemic. However, during the COVID-19 pandemic, the ROA of government banks was lower than the ROA of private banks. Before the COVID-19 pandemic, the ROE of government banks was higher than the ROE of private banks. However, during the COVID-19 pandemic, the ROE of government banks was lower than the ROE of private banks. The BOPO of government banks is lower than the BOPO of private banks before the Covid-19 pandemic. However, during the Covid-19 pandemic, the BOPO of government banks was higher than the BOPO of private banks. Creator An entity primarily responsible for making the resource Yuninda Naisyapuri, Algifari Source A related resource from which the described resource is derived http://jam.stieykpn.ac.id/index.php/jam/issue/view/148 Publisher An entity responsible for making the resource available STIE YKPN Yogyakarta Date A point or period of time associated with an event in the lifecycle of the resource April 2024 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN 2621-7880 (Online) /1978-3116 (Cetak) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource Indonesian Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2024 operating costs operating income return on asset Return on Equity https://repository.horizon.ac.id/files/original/fc1f0eb423bf4b27ca49739e5dbad3b9.png 217fa3f136c364bb9f90172f87ac8bf1 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource JAM Vol 35 No 1 April 2024 Still Image A static visual representation. Examples include paintings, drawings, graphic designs, plans and maps. Recommended best practice is to assign the type Text to images of textual materials. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Cover Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta Vol. 35 No. 1 April 2024